{"id":9978,"date":"2021-04-26T09:45:00","date_gmt":"2021-04-26T08:45:00","guid":{"rendered":"http:\/\/www.dagtva.com\/?page_id=9978"},"modified":"2024-08-22T06:16:05","modified_gmt":"2024-08-22T05:16:05","slug":"mne-benefit-rbawj","status":"publish","type":"page","link":"https:\/\/www.dagtva.com\/?page_id=9978","title":{"rendered":"MNE benefit RBAwj"},"content":{"rendered":"\n<p style=\"text-align: center;\"><a href=\"https:\/\/www.dagtva.com\/?page_id=7484\" target=\"_blank\" rel=\"noopener noreferrer\">Proposal for a Global Taxation System<\/a><\/p>\n<p style=\"text-align: center;\"><span style=\"color: #800000;\">&#8211; DAGTVA truth table &#8211;<\/span><\/p>\n<p align=\"center\"><span style=\"color: #800000;\"><strong>DAGTVA\u00ae &#8211; Distribution of MNE profits<\/strong><\/span><\/p>\n<table>\n<tbody>\n<tr>\n<td width=\"41\"><span style=\"color: #800000;\"><strong>No.<\/strong><\/span><\/td>\n<td width=\"332\"><span style=\"color: #800000;\"><strong>Problems exposed, requests, constraints and subjects<\/strong><\/span><\/td>\n<td width=\"60\"><span style=\"color: #800000;\"><strong>Origin<\/strong><\/span><\/td>\n<td width=\"24\"><span style=\"color: #800000;\"><strong>Pg<\/strong><\/span><\/td>\n<td width=\"24\"><span style=\"color: #800000;\"><strong>Li<\/strong><\/span><\/td>\n<td width=\"72\"><span style=\"color: #800000;\"><strong>Doc<\/strong><\/span><\/td>\n<\/tr>\n<tr>\n<td width=\"41\">89<\/td>\n<td width=\"332\"><strong>A<\/strong>p \u2013 distributed profits (ie<strong> w<\/strong> %) between the<strong> j<\/strong>uridictions the eligible market.<\/td>\n<td width=\"60\">Pillar 1<\/td>\n<td width=\"24\">15<\/td>\n<td width=\"24\">28<\/td>\n<td width=\"72\">RBAwj<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><em><strong><a href=\"https:\/\/www.dagtva.com\/wp-content\/uploads\/documents\/wstax\/unified_approach_dagtva.doc\" target=\"_blank\" rel=\"noopener\">Quote<\/a> :\u00a0<\/strong><span style=\"color: #993300;\"><strong>Appendix \u2013 Detailed proposal on profit allocation<\/strong><\/span><\/em><\/p>\n<p><em><span style=\"color: #993300;\"><strong>Amount A<\/strong><\/span> (<a href=\"https:\/\/www.dagtva.com\/?page_id=9725\" target=\"_blank\" rel=\"noopener\">RBAag<\/a>)<\/em><\/p>\n<p><em><span style=\"color: #993300;\"><strong>60<\/strong>. <span style=\"background-color: #ffff00;\">The final step of the proposed approach would be to allocate the relevant portion of the deemed non-routine profit (w% in the above example) among the eligible market jurisdictions<\/span><\/span> (RBAwj). <span style=\"color: #993300;\">This allocation should be based on a previously agreed allocation key, using variables such as sales. The selected variables would seek to approximate the appropriate profit due<\/span> (<a href=\"https:\/\/www.dagtva.com\/?page_id=9988\" target=\"_blank\" rel=\"noopener\">RBAea<\/a>) <span style=\"color: #993300;\">to the new taxing right<\/span>.<\/em><\/p>\n<p>As in the <em><a href=\"https:\/\/www.dagtva.com\/?page_id=9952\" target=\"_blank\" rel=\"noopener noreferrer\">RBAmw<\/a><\/em> section , with DAGTVA, MNEs will not be called upon for the reasons also given in <a href=\"https:\/\/www.dagtva.com\/?page_id=9952\" target=\"_blank\" rel=\"noopener noreferrer\"><em>RBMap<\/em><\/a> among others.<\/p>\n<p>If taxation in each jurisdiction is proportional to economic activity, <span style=\"color: #ff0000; background-color: #ffff00;\">there is no need to levy additional wealth<\/span> from what MNEs have earned to bail out State finances, <span style=\"color: #ff0000; background-color: #ffff00;\">this is what DAGTVA proposes and which promotes international trade<\/span>!<\/p>\n<p>As we have seen that MNEs could not be called upon in this area, it will be the States which will do so with<em> <a href=\"https:\/\/www.dagtva.com\/?page_id=8028\" target=\"_blank\" rel=\"noopener noreferrer\">the new system of international aid allocated according to a possible transactional imbalance observed<\/a><\/em>.<\/p>\n<p style=\"text-align: center;\"><a href=\"https:\/\/www.dagtva.com\/?page_id=7897\" target=\"_blank\" rel=\"noopener noreferrer\">Back to the truth table<\/a><\/p>\n<p style=\"text-align: center;\"><span style=\"color: #800000;\">**********<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Proposal for a Global Taxation System &#8211; DAGTVA truth table &#8211; DAGTVA\u00ae &#8211; Distribution of MNE profits No. Problems exposed, requests, constraints and subjects Origin Pg Li Doc 89 Ap \u2013 distributed profits (ie w %) between the juridictions the &hellip; <a href=\"https:\/\/www.dagtva.com\/?page_id=9978\">Continuer la lecture <span class=\"meta-nav\">&rarr;<\/span><\/a><\/p>\n","protected":false},"author":2,"featured_media":0,"parent":7897,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"footnotes":""},"class_list":["post-9978","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/www.dagtva.com\/index.php?rest_route=\/wp\/v2\/pages\/9978","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.dagtva.com\/index.php?rest_route=\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/www.dagtva.com\/index.php?rest_route=\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/www.dagtva.com\/index.php?rest_route=\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/www.dagtva.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=9978"}],"version-history":[{"count":9,"href":"https:\/\/www.dagtva.com\/index.php?rest_route=\/wp\/v2\/pages\/9978\/revisions"}],"predecessor-version":[{"id":11680,"href":"https:\/\/www.dagtva.com\/index.php?rest_route=\/wp\/v2\/pages\/9978\/revisions\/11680"}],"up":[{"embeddable":true,"href":"https:\/\/www.dagtva.com\/index.php?rest_route=\/wp\/v2\/pages\/7897"}],"wp:attachment":[{"href":"https:\/\/www.dagtva.com\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=9978"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}